Georgia Short-Term Rental Tax Guide for Airbnb Hosts (2025)
Georgia has emerged as one of the Southeast's strongest short-term rental states, with a diverse portfolio of markets ranging from Savannah's year-round historic tourism to Blue Ridge mountain cabins to coastal islands. The state's tax structure is relatively favorable: a 4% state sales tax (lower than most peer states), a moderate income tax rate, and generally accessible licensing requirements outside of Atlanta and Savannah.
But navigating the full tax picture requires understanding how state sales tax, county local option taxes, city hotel/motel taxes, and Georgia's income tax interact. This comprehensive guide covers everything Georgia Airbnb hosts need to know for the 2025 tax year.
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Georgia STR Tax Structure Overview
Georgia's short-term rental tax obligation has three components: state sales tax, local (county + city) sales taxes, and the state income tax on net rental income. The lodging-specific layer — hotel/motel taxes — varies by city and county.
| Tax Type | Rate | Notes |
|---|---|---|
| GA State Sales Tax | 4% | Airbnb collects as marketplace facilitator |
| County SPLOST/LOST | 1–4% | Varies by county; often collected by Airbnb |
| City Hotel/Motel Tax | 3–8% | Varies by city; may require host registration |
| GA State Income Tax | 5.49% flat | On net rental income; Form 500 |
Georgia State Sales Tax on Lodging
Georgia imposes a 4% state sales tax on short-term rentals — accommodations rented for fewer than 30 consecutive days. This is among the lower state lodging tax rates in the South and nationally. Airbnb has been registered as a marketplace facilitator in Georgia since 2020 and collects and remits the state portion of sales tax for all qualifying transactions.
For VRBO, direct bookings, or other platforms without marketplace facilitator status, you must register with the Georgia Department of Revenue through the Georgia Tax Center (GTC) portal at gtc.dor.ga.gov. Registration is free and typically processed within a few days.
Local Sales and Hotel/Motel Taxes by Market
Georgia's counties and cities impose their own lodging taxes on top of the state rate. These vary significantly by location:
| Market | Local Taxes (Approx.) | Total Effective Rate |
|---|---|---|
| Savannah / Chatham County | ~7–8% | ~11–12% |
| Atlanta / Fulton County | ~8% | ~12% |
| Blue Ridge / Fannin County | ~5–7% | ~9–11% |
| Helen / White County | ~8–10% | ~12–14% |
| Dahlonega / Lumpkin County | ~5–7% | ~9–11% |
| St. Simons / Glynn County | ~6–8% | ~10–12% |
Georgia State Income Tax
Georgia taxes net rental income as ordinary income. The state is in the process of transitioning from a graduated rate structure to a flat tax:
- 2024 flat rate: 5.49%
- Scheduled reductions will bring the rate to 4.99% over several years, subject to revenue triggers being met
Net rental income (gross revenue minus all allowable deductions) flows from your federal Schedule E directly to your Georgia Form 500. Georgia conforms to federal depreciation treatment, meaning bonus depreciation elections you make on your federal return typically carry through to Georgia.
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Georgia STR Licensing Requirements
Georgia does not have a unified state-level STR licensing requirement. Regulation is primarily at the county and city level:
Major Market Licensing Highlights
- Savannah: Requires a city business license and compliance with Savannah's STR ordinance; the city distinguishes between owner-occupied and non-owner-occupied STRs with different cap rules
- Atlanta: The City of Atlanta enacted a comprehensive STR ordinance requiring annual registration, caps on non-primary-residence rentals in residential zones, and proof of insurance
- Blue Ridge / Fannin County: Generally lighter regulation; county business license typically required
- Helen / White County: City of Helen business license required; county license for unincorporated properties
- Dahlonega / Lumpkin County: City of Dahlonega business license; county registration
Key Tax Deductions for Georgia STR Hosts
Depreciation
Residential rental property depreciates over 27.5 years under the Modified Accelerated Cost Recovery System (MACRS). For a $400,000 Georgia rental property (with $60,000 allocated to land), the annual depreciation deduction is approximately $12,400. Since Georgia conforms to federal depreciation, this deduction reduces both your federal and state taxable income.
Property-Type Deductions
- Mountain properties (Blue Ridge, Helen, Dahlonega): Propane/heating costs, well/septic maintenance, deck upkeep, driveway grading, tree removal
- Coastal properties (St. Simons, Tybee, Jekyll): Flood/wind insurance, dock maintenance, hurricane shutters, saltwater corrosion repairs
- Urban properties (Savannah, Atlanta): Property management fees, HOA dues, parking expenses, urban liability insurance
Standard Deductions for All Georgia STRs
- Platform service fees (Airbnb host fee)
- Cleaning and housekeeping services
- Guest supplies and amenities
- Furniture and appliance replacement (5–7 year depreciation or Section 179)
- Utilities proportional to rental use days
- Property taxes and mortgage interest (proportional to rental use)
- Insurance premiums
- Accounting and tax preparation fees attributable to the rental
Savannah STR Host Considerations
Savannah deserves special mention because its STR market is among the most competitive in the Southeast — and its regulatory environment is among the most complex. Key Savannah-specific considerations:
- Savannah's Historic District has specific aesthetic and noise restrictions that affect STR operations
- Non-owner-occupied rentals in residential zones face caps and stricter application review
- Savannah's year-round tourism (SCAD art school events, St. Patrick's Day, film industry) creates unusually consistent demand
- Chatham County sales tax adds to Georgia's 4% state rate, bringing combined lodging taxes to approximately 11–12%
Atlanta STR Host Considerations
Atlanta is primarily a business travel market with weekend leisure visitors. The STR landscape is highly regulated:
- Annual STR registration required through the City of Atlanta's online portal
- Non-primary-residence rentals face significant restrictions in residential zones
- Fulton County sales tax adds ~8% to state rate, bringing combined lodging taxes to approximately 12%
- Atlanta's diverse neighborhoods (Midtown, Buckhead, East Atlanta) have different demand profiles and pricing power
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Disclaimer
This guide is for informational purposes only and does not constitute tax, legal, or financial advice. Tax laws and local ordinances change frequently. Consult a qualified CPA or tax attorney familiar with Georgia STR regulations before making tax decisions. Rates and rules cited reflect information available as of the publication date and may have since changed.